The accounting records of Food Complex Ltd, a publicly listed company, showed the amounts below for the year ended 31 January, 20X7, in millions of Canadian dollars. The company had 40 million common shares outstanding throughout the fiscal year.

Prepare two different versions of the SCI as follows

1. By nature of income and expense

2. By function.

Dr(Cr)	Retail	Wholesales	Dairy	Bakery	U.S	Total
Sales Revenue	$(390)	$(251	$(45)	$(65)	$(67)	$(818)
Cost of inventory expensed	160	134	12	18	-	324
Employee cost	43	28	17	15	22	125
Other openings expense	16	14	8	13	27	78
Restructuring cost	5					5
Gain on sale of marketable securities						(8)
Interest expense						12
Depreciation expense						96
General advertising expense						21
General corporation administrative expense						33
Loss on discontinued operation	(21)					(21)
Loss on translation of U.S. subsidiary(OCI)						6
Income tax expense (including $ 5 tax recovery discontinued operation						20